Scheme and Syllabus of Bachelors in Business Administration (BBA)

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1 Scheme and Syllabus of Bachelors in Business Administration (BBA) By Board of Studies Business Administration

2 Punjab Technical University Scheme of BBA Batch 2012 Onwards First Semester Course Code Course Title HVPE 101 Human Values and Professional Ethics BBA 101 Principles of Management BBA 102 Microeconomics BBA 103 Financial Accounting BBA 104 Business Communication I BBA 105 Introduction to Computers Second Semester Course Code BBA 201 BBA 202 BBA 203 BBA 204 BBA 205 BBA 206 BBA 207 Course Title Organization Behaviour Macroeconomics Business Mathematics Corporate Accounting Business Communication II Computer Applications Viva Voce Third Semester Course Code BBA 301 BBA 302 BBA 303 BBA 304 BBA 305 BBA 306 Course Title Human Resource Management Marketing Management Cost Accounting Business Statistics Management Information Systems Seminar on Contemporary Issues 2

3 Punjab Technical University Scheme of BBA Batch 2012 Onwards Fourth Semester Course Code BBA 401 BBA 402 BBA 403 BBA 404 BBA 405 BBA 406 BBA 407 Course Title Research Methodology Financial Management Consumer Behaviour Business Laws-I Income Ta Act Production and Operations Management Viva Voce Fifth Semester Course Code BBA 501 BBA 502 BBA 503 BBA 504 BBA 505 BBA 506 Course Title Business Environment Management of Financial Systems Advertising and Sales Management Managing across culture Indirect Taes Seminar on Training Report Sith Semester Course Code BBA 601 BBA 602 BBA 603 BBA 604 BBA 605 BBA 606* EVSC 101 Course Title Corporate Strategies Small Business and Entrepreneurship E- commerce Business Laws-II Banking and Insurance Services Project Presentation Environmental Science *The project viva of BBA 606 will be conducted by the eternal eaminer. 3

4 Punjab Technical University Scheme of BBA Batch 2012 Onwards First Semester 4

5 Punjab Technical University Scheme of BBA Batch 2012 Onwards HVPE 101 Human Values & Professional Ethics Objective/s and Epected outcome: To help the students to discriminate between valuable and superficial in the life. To help develop the critical ability to distinguish between essence and form, or between what is of value and what is superficial, in life - this ability is to be developed not for a narrow area or field of study, but for everyday situations in life, covering the widest possible canvas. To help students develop sensitivity and awareness; leading to commitment and courage to act on their own belief. It is not sufficient to develop the discrimination ability, it is important to act on such discrimination in a given situation. Knowingly or unknowingly, our education system has focused on the skill aspects (learning and doing) - it concentrates on providing to its students the skills to do things. In other words, it concentrates on providing How to do things. The aspects of understanding What to do or Why something should be done is assumed. No significant cogent material on understanding is included as a part of the curriculum. A result of this is the production of graduates who tend to join into a blind race for wealth, position and jobs. Often it leads to misuse of the skills; and confusion and wealth that breeds chaos in family, problems in society, and imbalance in nature. This course is an effort to fulfill our responsibility to provide our students this significant input about understanding. This course encourages students to discover what they consider valuable. Accordingly, they should be able to discriminate between valuable and the superficial in real situations in their life. It has been eperimented at IIITH, IITK and UPTU on a large scale with significant results. PART A 1. Course Introduction - Need, Basic Guidelines, Content and Process for Value Education Understanding the need, basic guidelines, content and process for Value Education. Self Eploration what is it?- its content and process; Natural Acceptance and Eperiential Validation- as the mechanism for self eploration. Continuous Happiness and Prosperity- A look at basic Human Aspirations Right understanding, Relationship and Physical Facilities- the basic requirements for fulfillment of aspirations of every human being with their correct priority Understanding Happiness and Prosperity correctly- A critical appraisal of the current scenario Method to fulfill the above human aspirations: understanding and living in harmony at various levels (6 Hrs.) 2. Understanding Harmony in the Human Being - Harmony in Myself! Understanding human being as a co-eistence of the sentient I and the material Body Understanding the needs of Self ( I ) and Body - Sukh and Suvidha Understanding the Body as an instrument of I (I being the doer, seer and enjoyer) Understanding the characteristics and activities of I and harmony in I Understanding the harmony of I with the Body: Sanyam and Swasthya; correct appraisal of Physical needs, meaning of Prosperity in detail Programs to ensure Sanyam and Swasthya (6 Hrs.) 5

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7 Punjab Technical University Scheme of BBA Batch 2012 Onwards 3. Understanding Harmony in the Family and Society- Harmony in Human-Human Relationship Understanding harmony in the Family- the basic unit of human interaction. Understanding values in human-human relationship; meaning of Nyaya and program for its fulfillment to ensure Ubhay-tripti; Trust (Vishwas) and Respect (Samman) as the foundational values of relationship. Understanding the meaning of Vishwas; Difference between intention and competence Understanding the meaning of Samman, Difference between respect and differentiation; the other salient values in relationship Understanding the harmony in the society (society being an etension of family): Samadhan, Samridhi, Abhay, Sah-astitva as comprehensive Human Goals Visualizing a universal harmonious order in society- Undivided Society (Akhand Samaj), Universal Order (Sarvabhaum Vyawastha )- from family to world family! (6 Hrs.) PART B 4. Understanding Harmony in the Nature and Eistence - Whole eistence as Co-eistence Understanding the harmony in the Nature Interconnectedness and mutual fulfillment among the four orders of nature- recyclability and selfregulation in nature Understanding Eistence as Co-eistence (Sah-astitva) of mutually interacting units in allpervasive space Holistic perception of harmony at all levels of eistence (4 Hrs.) 5. Implications of the above Holistic Understanding of Harmony on Professional Ethics Natural acceptance of human values Definitiveness of Ethical Human Conduct Basis for Humanistic Education, Humanistic Constitution and Humanistic Universal Order Competence in professional ethics: o Ability to utilize the professional competence for augmenting universal human order o Ability to identify the scope and characteristics of people-friendly and eco-friendly production systems o Ability to identify and develop appropriate technologies and management patterns for above production systems. Case studies of typical holistic technologies, management models and production systems Strategy for transition from the present state to Universal Human Order: o At the level of individual: as socially and ecologically responsible engineers, technologists and managers o At the level of society: as mutually enriching institutions and organizations (6 Hrs.) 7

8 Punjab Technical University Scheme of BBA Batch 2012 Onwards Recommended Books: 1. R R Gaur, R Sangal, G P Bagaria, 2009, A Foundation Course in Value Education. Suggested Readings / Books: 1. Ivan Illich, 1974, Energy & Equity, The Trinity Press, Worcester, and HarperCollins, USA 2. E.F. Schumacher, 1973, Small is Beautiful: a study of economics as if people mattered, Blond & Briggs, Britain. 3. A Nagraj, 1998, Jeevan Vidya ek Parichay, Divya Path Sansthan, Amarkantak. 4. Sussan George, 1976, How the Other Half Dies, Penguin Press. Reprinted 1986, PL Dhar, RR Gaur, 1990, Science and Humanism, Commonwealth Purblishers. 6. A.N. Tripathy, 2003, Human Values, New Age International Publishers 7. Subhas Palekar, 2000, How to practice Natural Farming, Pracheen(Vaidik) Krishi Tantra Shodh, Amravati. 8. Donella H. Meadows, Dennis L. Meadows, Jorgen Randers, William W. Behrens III, 1972, Limits to Growth Club of Rome s report, Universe Books. 9. E G Seebauer & Robert L. Berry, 2000, Fundamentals of Ethics for Scientists & Engineers, Oford University Press 10. M Govindrajran, S Natrajan & V.S. Senthil Kumar, Engineering Ethics (including Human Values), Eastern Economy Edition, Prentice Hall of India Ltd 11. B P Banerjee, 2005, Foundations of Ethics and Management, Ecel Books. 12. B L Bajpai, 2004, Indian Ethos and Modern Management, New Royal Book Co., Lucknow. Reprinted BBA101 Principles of Management Objective/s and Epected Outcome: The course aims at providing fundamental knowledge and eposure to the concepts, theories and practices in the field of management. It focuses on the basic roles, skills and functions of management, with special attention to managerial responsibility for effective and efficient achievement of goals. Unit I Introduction: Definition, nature, scope, importance, functions of management and manager, managerial roles and skills. Evolution of management thoughts and Thinkers: Scientific Management, General administrative theories, Quantitative approach, Behavioural approach, Systems approach, Contingency approach. Unit II Planning: Nature, scope and objectives of planning, types of plans, planning process, business forecasting, concept and process of MBO. Decision-Making: Importance, types, process, approaches and decision making conditions. Unit III Organising: Concept, nature, types, process and significance, principles of an organization, span of control. Departmentation; Delegation; centralization and Decentralization. Staffing: Concept, nature and importance of staffing. Unit IV Controlling: Nature, scope, control process, tools and techniques of control. Modern management techniques: introduction to various latest techniques: Business process Re engineering, business outsourcing, benchmarking, kaizen, si sigma, knowledge management, just in time management, total quality management Suggested Readings / Books: Harold Koontz & Heinz Weihrich, Essentials of Management, Tata McGraw Hill Stephen Robbins & Coulter Mary, Management, Pearsons V S P Rao & V H Krishna, Management, Ecel Books Heinz Weihrich & Harold Koontz, Management (A Global Perspective), Tata McGraw Hill K Ghuman & Kashwathappa, Manangement, Tata McGraw Hills Stoner, Freeman, Gilbert Jr., Management, Prentice Hall Richy W.Griffin, Management, AITBS 8

9 Punjab Technical University Scheme of BBA Batch 2012 Onwards Robins, Principles of Management, AITBS BBA102 Micro Economics Objective/s and Epected Outcome: This course will cover the area of economics commonly defined as microeconomics which is concerned with the individual parts of the economy such as individual businesses or industries, individual consumers, and individual products. The course aims to provide a thorough introduction to economic theory. Starting from the basic concepts of microeconomics, utility functions, production functions, demand and supply, effect of market forces. The goal is to study whether the economy uses our limited resources to obtain the maimum satisfaction possible for society. Unit I Meaning, Nature and scope of micro economics, limitations of microeconomic theories. Basic Concepts: Marginal and incremental principle contribution, opportunity cost, equilibrium, basic problems of economy. Utility: Cardinal utility approach, diminishing marginal utility, law of equi-marginal utility, ordinal utility approach, indifference curve, marginal rate of substitution, budget line and consumer equilibrium Unit II Determinants of demand, law of demand, eceptions to law of demand, Measurement and degrees of elasticity of demand-price, income and cross elasticity; Relationship between average revenue, marginal revenue and total revenue Unit III Short run and long run production functions, laws of returns, optimal input combination, classification of costs, short run and long run cost curves and their interrelationship, Planning curve and envelope curve, internal and eternal economics of scale, revenue curves, optimum size of the firm, factors affecting the optimum size Unit IV Equilibrium of the firm and industry- perfect competition, monopoly, monopolistic competition, discriminating monopoly, aspects of non-price competition; group equilibrium, ecess capacity, selling costs, oligopolistic behaviour, characteristics of various factors of production, marginal productivity theory and modern theory of distribution, determination of rent; quasi rent; classical and loanable funds theory, alternative theories of interest and wages. Suggested Readings/ Books: D. Salvatore, Microeconomic Theory, Tata McGraw Hill. D N Dwivedi, Managerial Economics, Vikas Publishing R H Dholkia and A.N. Oza, Microeconomics for Management Students, Oford University Press. P.L. Mehta, Managerial Economics, Sultan Chand. D Kreps, MicroEconomics for Managers, Viva Books Pvt. Ltd. L. Petersonand Jain, Managerial Economics, Pearson Education Koutsayiannis, Modern Microeconomics, Macmillan Publications BBA103 Financial Accounting 9

10 Punjab Technical University Scheme of BBA Batch 2012 Onwards Objective/s and Epected Outcome: The aim is to provide an understanding of the basic principles of accounting and their application in business. The course is designed to make the student familiar with generally accepted accounting principles of financial accounting and their applications in business organizations ecluding corporate entitles. Unit I Introduction to Accounting: Meaning Objectives Basic Accounting Terms. Accounting Principles: Meaning and nature, Accounting Concepts. Bases of Accounting, Nature of Accounts, Origin of Transactions Source Documents and Vouchers Accounting Equations Rules of Debit and Credit Recording of Transactions: Book of Original Entry-Journal, Special Purpose Journal, Ledger Posting From Journal and ledger Balancing, Subsidiary Books Unit II Trial Balance: Meaning, Objectives and Preparations of trial balance, Errors: Types of Errors and Rectification of errors, Bank Reconciliation Statement, Capital Ependiture, Revenue Ependiture, Deferred Revenue Ependiture Unit III Accounting For Depreciation, Provision and Reserves. Preparation of Manufacturing, Trading and Profit and Loss Account, Balance Sheet (With Simple Adjustment in Preparation of Financial Statements) Unit IV Accounting For Non Profit Organisations: Receipts and Payment Account, Preparation of Income and Ependiture Accounts and Balance Sheet from Receipts and Payment Account with Additional Information Suggested Readings/Books: S.N. Maheshwari, An Introduction to Accountancy, Vikas Publication Mukherjee & Hanif, Fundamentals of Accounting, Tata McGraw Hill Khatri, Financial Accounting, Tata McGraw Hill Libby, Financial Accounting, Tata McGraw Hill Guruprasad Murthy, Financial Accounting, Himalaya Publishing. BBA104 Business Communication I Objective/s and Epected Outcome: The course aims at providing fundamental knowledge and eposure to the concepts, theories and practices in the field of communications. This course is designed to make student conversant with the basic forms, formats and techniques of business communications. This course will give student the eposure of all relevant communicational theories so that they become a highly confident and skilled writer. Unit I Basic parts of speech: Noun, pronoun, verb, adjective, adverb, preposition, article, idioms, one word substitution. Tenses: introduction, uses of present, past and future tense, Use of prepositions conjunctions and interjections. Use of punctuations. Unit II 10

11 Punjab Technical University Scheme of BBA Batch 2012 Onwards Sentences: simple compound and comple formation, transformation of sentence: active and passive, affirmative and negative interrogative and assertive, degree of comparison, conversation,direct and indirect speech. Correct word usage Homonyms, antonyms and synonyms. Unit III Business Communication its meaning & importance. Barriers to effective Communication. Types of communication Verbal communication and non- verbal Communication Basic Model of Communication: History of communication theory, Shannon and Waver s model of communication, encoding and decoding, feedback, noise. Essentials of effective business communication 7 C s of communication. Unit IV Business letter writing: need, functions and kinds, layout of letter writing, types of letter writing: persuasive letters, request letters, sales letters, complaints and adjustments; departmental communication: meaning, need and types: interview letters, promotion. letters, resignation letters, newsletters, circulars, agenda, notice, office memorandums, office orders, press release, job application, leave application. Business etiquettes: and net etiquettes, etiquette of the written word, etiquettes on the telephone, handling business meetings. Importance of non-verbal communication positive gestures, symbols and signs, physical appearance & the art of self-presentation & conduct. Review/summarizing of newspaper articles, features etc, on the spot writing of dialogues/ conversation building. Suggested Readings/ Books: Wren & Martin, English Grammar and Composition, Sultan Chand & Sons. Lesikar, Business Communication: Making Connections in a Digital World, McGraw Hill S C Sharma, Shiv N. Bhardwaj, A Tetbook of Grammar and Composition, Jawahar Book centre Boove, Thill, Chaturvedi, Business Communication Today, Pearson Education. Murphy and Hildebrandt, Effective Business Communication, Tata McGraw Hill Education. Krizan, Buddy, Merrier, Effective Business Communication, Cengage Learning S. J McGraw, Basic Managerial Skills for All, Prentice Hall of India. BBA105 Introduction to Computers I Objective/ s and Epected Outcome: This is a basic paper of IT to familiarize the students with computer and it s applications in the relevant fields and eposes them to some functions of Microsoft office and with its utility. Unit I Computer Fundamentals: Data, Instruction and Information, Characteristics of Computers, Various fields of application of Computers, Input-output Devices (Hardware, Software, Human ware and Firmware),Advantages and Limitations of Computer, Block Diagram of Computer, Function of Different Units of Computer, Classification of Computers. Data Representation: Different Number System (Decimal, Binary, Octal and headecimal) and their Inter Conversion. Unit II Computer Software: Types of Software, Application software and system software, Compiler and Interpreter, Generations of languages, Low and High Level Languages. Computer Memory: Primary Memory & Secondary memory. Storage Media. Introduction to Windows Operating System: All Directory 11

12 Punjab Technical University Scheme of BBA Batch 2012 Onwards Manipulation: Creating Directory, Sub Directory, Renaming, Coping and Deleting the Directory File Manipulation: Creating a File, Deleting, Coping, Renaming a File Using accessories such as calculator, paint brush, CD player, etc. Unit III Introduction to MS-Word: Introduction to Word Processing, it s Features, Formatting Documents, Paragraph Formatting, Indents, Page Formatting, Header and Footer, Bullets and Numbering, Tabs, Tables, Formatting the Tables, Finding and Replacing Tet, Mail Merging etc. Introduction to MS Powerpoint: PowerPoint, Features of MS PowerPoint Clipping, Slide Animation, Slide Shows, Formatting etc. Unit IV Introduction to MS-Ecel: Introduction to Electronic Spreadsheets, Feature of MS-Ecel, Entering Data, Entering Series, Editing Data, Cell Referencing, ranges, Formulae, Functions, Auto Sum, Copying Formula, Formatting Data, Creating Charts, Creating Database, Sorting Data, Filtering etc. Suggested Reading/ Books: P.K.Sinha, Fundamental of Computers, BPB Ron Masfield, MS-Office, Tech publication Leon & Leon, Internet for Everyone Leon, Tech World Curtin, Foley, Sen, Martin, Information Technology, Tata MCGraw Hill Sanjay Saena, A First Course in computers, Vikas Publication 12

13 Punjab Technical University Scheme of BBA Batch 2012 Onwards Second Semester BBA 201 Organization Behaviour 13

14 Punjab Technical University Scheme of BBA Batch 2012 Onwards Objective/s and Epected Outcome: This course emphasizes the importance of human capital in the organizations of today. It gives an insight to the students regarding individual and group behaviour in any organization. Unit I Introduction: Meaning of organizational behaviour and its relevance in today s business environment, contributing disciplines to Organization Behaviour (OB), role of OB in management practices, challenges and opportunities for OB. Unit II Individual behaviour in organization: Foundation of individual behaviour, understanding self; perception nature, importance, perceptual selectivity, stereotyping, halo effect. Learning and its theories, behaviour modification. Attitudes: importance, components and major job attitude. Personality, meaning, self concept, self-esteem, major determinants of personality. Motivation, types of motivation, theories of work motivation given by Maslow, Herzberg, McGregor, Vroom and Porter Lawler. Unit III Group behaviour in organization: Group dynamics, Types of groups, Group norms and roles, Group cohesiveness, Group development and facilitation. Understanding work Teams and types of team, Creating effective team. Dynamics of managerial leadership: nature, leadership styles, trait, behavioral, contingency theories, and managerial grid. Unit IV Inter- personal behaviour in organization: power and politics, Management conflict, Organisational culture, Organisational change, Stress management Suggested Readings/ Books: Robbins, Organization Behaviour, Pearson Education Asia Luthans, Organization Behaviour, Tata McGraw Hill Newstrom, Organizational Behaviour: Human Behaviour at Work, Tata McGraw Hill L.M. Prasad, Organisation Behaviour, Sultan Chand Parikh, Gupta, Organisational Behaviour, Tata McGraw Hill Aswathappa, Organization Behaviour, Himalaya BBA202 MACRO ECONOMICS Objective/s and Epected Outcome: The Macroeconomics course is designed to provide students with a unified framework that can be used to analyze macroeconomic issues such as flow of income and ependiture, national income, consumption function, theory of investments, interest rates determinants, inflation, monetary and fiscal policies. 14

15 Unit-I Punjab Technical University Scheme of BBA Batch 2012 Onwards 13

16 Punjab Technical University Scheme of BBA Batch 2012 Onwards Macroeconomics: Meaning, nature and scope. Basic concepts used: Stock and flow variables, partial and general equilibrium, static and dynamic analysis. Circular flow of income and ependiture. National income: Concepts, measurement, difficulties and importance Unit-II Theory of Income and employment: Classical theory of output and employment, Say s law of markets. Keynsian theory of income determination. Consumption Function: Meaning, determinants and importance. Theory of consumption: Absolute income hypothesis, Relative income hypothesis, Permanent income hypothesis, life Cycle Hypothesis. Unit-III Theory of Investment: Types of investment, determinants of investment, marginal efficiency of capital, net present value, internal rate of return, Interest rate determination: Classical, Neo-classical and Keynesian theories. Theory of Multiplier: Static and dynamic multiplier, ta multiplier, foreign trade multiplier, balanced budget multiplier, leakages from multiplier,importance and limitations Unit-IV Inflation: Meaning, types, and theories. Stabilization policies: Monetary and fiscal policies. Money: Its function and role: Quantity theory of money, Fisher and Cambridge equations. Keynes views about money and prices. Suggested Readings/ Books: Erold Soga, Macro Economics, Pearson Education. Aggarwal, Macroeconomics Theory and Policy, Pearson Education. Samuelson, Nordhaus, Chaudhri, Macroeconomics, Tata McGraw Hill D. N Dwivedi, Macro Economics, McGraw Hill Education. Mishra and Puri, Modern Macro-Economics Theory, Himalaya Publishing House. Shapiro, Macro-Economics Analysis, McGraw Hill Education. Mark Hirschey, Fundamentals of Managerial Economics, Cengage Learning. BBA 203 Business Mathematics Objective/s and Epected Outcome: This mathematics course emphasis the mathematics required in general business processes. This course is designed to prepared students for mathematical and analytical applications required in subsequent business and economic courses This course covers those topics which can be used in day to day business transactions and covers the mathematical processes and techniques currently used in the fields of business and finance Unit I Logarithm and set theory- definition of set, methods of describing a set, types of set sub sets and their properties, compliment of set operations of sets, fundamental law of algebra of sets, de Morgan s law, Venn Diagram, application of sets in problems based on number of elements of the set Logarithms:-definitions fundamentals properties of logratihm with proofs, base changing formula with proof, problem solving without using log table, application of logarithm in solving problem based on compound intrest, depreciation and population growth using log tables. 15

17 Unit II Punjab Technical University Scheme of BBA Batch 2012 Onwards

18 Punjab Technical University Scheme of BBA Batch 2012 Onwards Matrices and Determinants: definition of matri, equality of matrices, types of matrices, scaler multiplications, operation on matrices, transpose of matrices, symmetric and skew symmetric matrices, determinants- introduction, Minors & Cofactors, adjoint of a matri, inverse of a matri, application of matrices in solving system of linear equations, using Cramer s Rule and matri inversion method. UNIT III Derivatives- definition of derivatives, derivative from first principle, derivative of sum, Difference, Product and Quotient of two functions, chain rule, derivative of parametric equations, differentiation of one function w.r.t. another function, Implicit functions, logarithmic Differentiation, Derivative of second order, application of derivatives- maima and minima. UNIT IV Binomial Theorem- introduction to binomial theorem, problems based on binomial theorem, general term, particular terms, middle term, binomial theorem for any inde, applications of binomial theorem. Logarithmsdefinition, fundamental properties of logarithms with proofs, base changing formula with proof, problem solving without using log table, application of logarithms in solving problem based on compound interest, depreciation and population growth using log tables. Suggested Readings/ Books: Trivedi, Business Mathematics,1st edition, Pearson Education. Sncheti and Kapoor, Business Mathematics, Sultan Chand and Sons. Raghavachari M., Mathematics for Management, McGraw Hill Education. Cleaves, Cheryl, and Hobbs, Margie, Business Mathematics 7th Edition, Prentice Hall. Khan, Shadab, A Tet Book of Business Mathematics, Anmol Publications Charles D. Miller, Stanlay A. Saltzman, Business Mathematics, Pearson Education BBA 204 Corporate Accounting Objective/s and Epected Outcome: To make the student familiar with corporate accounting procedures and in-depth knowledge of preparation of various accounts related to corporate field. Unit I Accounting For Share Capital Transactions - Issue Of Shares at Par, at Premium and at Discount; Forfeiture and Re-Issue of Shares; Buy-Back of Shares; Redemption of Preference Shares - Statutory Requirements, Disclosure In Balance Sheet; Rights Issue. Issue and Redemption of Debentures: Issue of Debentures - Accounting Treatment and Procedures; Redemption of Debentures; Conversion of Debentures into Shares. Underwriting of Issues; Acquisition of Business; Profits Prior To Incorporation; Treatment of Preliminary Epenses Unit II Preparation And Presentation of Final Accounts: Provisions and Reserves; Determination of Managerial Remuneration; Appropriation out of Profits; Transfer of Profits to Reserves; Payment of Dividend, Transfer of Unpaid Dividend to Investor Education and Protection Fund; Bonus Shares and Payment of Interest out of 16

19 Capital. Punjab Technical University Scheme of BBA Batch 2012 Onwards 17

20 Punjab Technical University Scheme of BBA Batch 2012 Onwards UNIT-III Accounting Treatment for Amalgamation and Reconstruction of Companies: Internal Reconstruction Holding and Subsidiary Companies - Accounting Treatment and Disclosures; Consolidation of Accounts Valuation of Goodwill and Shares Unit IV Overview of Financial Reporting In Respect of Various Kinds of Financial Institutions Like Mutual Funds, Non Banking Finance Companies, Merchant Bankers, Stock Brokers, etc. Computerised Accounting : Accounting Software: Role of Computers in Accounting. Suggested Readings / Books: M.C. Shukla, T. S. Grewal & S. C. Gupta, Advanced Accounts, Sultan Chand & Company Ltd. R. L. Gupta & M. Radhaswamy, Company Accounts, Sultan Chand & Sons, S.N. Maheshwari, Corporate Accounting, Vikas Publishing House. T.P Ghosh, Accounting Standards and Corporate Accounting, Taman s, New Delhi. BBA205 BUSINESS COMMUNICATION II Objective/s and Epected Outcome: The main aim of this course is to develop the reading, listening, writing and presentation skills of the undergraduate students. The students should be able to act with confidence, should be clear about their own personality, character and future goals. Unit I Developing Reading Skills: identify the purpose of reading, factors effecting reading, learning how to think and read, developing effective reading habits, reading tactics and strategies: training eye and training mind, Recognizing a broad range of thought patterns in reading selections, reading and interpreting visuals, making inferences, recognizing facts and opinions. Unit II Developing Listening Skills: importance, purpose of listening, art of listening, factors affecting listening, components of effective listening, process of listening, principles and barriers to listening, activities to improve listening. Unit III Developing Writing skills: planning, drafting, revision, editing, paragraph writing, precis making. Letter Writing: Inter-office memorandums, notice, advertisement, faes, s, sales letters, request letters, order letters, good news and bad news letters. Resume Writing: planning, organinsing contents, layout, guidelines for good resume Report Writing: structure, types, formats, drafting of various types of report. Unit IV 18

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